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@article{JBS14467, author = {J. Sumarno}, title = {PENGARUH KOMITMEN ORGANISASI DAN GAYA KEPEMIMPINAN TERHADAP HUBUNGAN ANTARA PARTISIPASI ANGGARAN DAN KINERJA MANAJERIAL (Studi Empiris pada Kantor Cabang Perbankan Indonesia di Jakarta)}, journal = {JURNAL BISNIS STRATEGI}, volume = {14}, number = {2}, year = {2017}, keywords = {komitmen organisasi, gaya kepemimpinan, partisipasi anggaran, dan kinerja manajerial.}, abstract = { Studi ini meneliti pengaruh komitmen organisasi dan gaya kepemimpinan terhadap hubungan antara partisipasi anggaran dan kinerja manajerial. Tujuan penelitian adalah untuk menemukan bukti empiris tentang (a) hubungan dan pengaruh posistif dan signifikan antara partisipasi anggaran dan kinerja manajerial; (b) komitmen organlsasi dapat menjadi moderasi hubungan antara partisipasi anggaran dan kinerja manajerial; dan (c) gaya kepemimpinan dapat menjadi moderasi hubungan antara partisipasi anggaran dan kinerja manajerial. Responden penelitian ini pimpinan (manajer) kantor cabang utama bank-bank di Jakarta, dengan populasi sebesar 170 kantor cabang utama. Pengumpulan data dilakukan selama tiga bulan, mulai pertengahan September 2004 sampai pertengahan Desember 2004. Dari 170 kuesioner yang dlsampaikan, diterima kembali dan diisi lengkap sebanyak 90 kuesioner (52,94%). Pengumpulan data dngan daftar pertanyaan yang diadopsi dari peneliti terdahulu. Data yang dikumpulkan diolah dengan menggunakan moderating regression analysis (MRA) dan regresi lnteraksi antarvariabel. Hasil penelitlan adalah (1) terdapat pengaruh dan hubungan negatif yang signifikan antara kinerja manajerial dan partisipasi anggaran, (2) pengaruh komitmen organisasl terhadap hubungan kinerja manajerial dan partisipasl anggaran adalah positif dan signifikan, dan (3) pengaruh gaya kepemimpinan terhadap hubungan antara partisipiasi anggaran dan kinerja manajerial adalah tidak signifikan. }, issn = {2580-1171}, pages = {197--210} doi = {10.14710/jbs.14.2.197-210}, url = {https://ejournal.undip.ac.id/index.php/jbs/article/view/14467} }
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Studi ini meneliti pengaruh komitmen organisasi dan gaya kepemimpinan terhadap hubungan antara partisipasi anggaran dan kinerja manajerial. Tujuan penelitian adalah untuk menemukan bukti empiris tentang (a) hubungan dan pengaruh posistif dan signifikan antara partisipasi anggaran dan kinerja manajerial; (b) komitmen organlsasi dapat menjadi moderasi hubungan antara partisipasi anggaran dan kinerja manajerial; dan (c) gaya kepemimpinan dapat menjadi moderasi hubungan antara partisipasi anggaran dan kinerja manajerial. Responden penelitian ini pimpinan (manajer) kantor cabang utama bank-bank di Jakarta, dengan populasi sebesar 170 kantor cabang utama. Pengumpulan data dilakukan selama tiga bulan, mulai pertengahan September 2004 sampai pertengahan Desember 2004. Dari 170 kuesioner yang dlsampaikan, diterima kembali dan diisi lengkap sebanyak 90 kuesioner (52,94%). Pengumpulan data dngan daftar pertanyaan yang diadopsi dari peneliti terdahulu. Data yang dikumpulkan diolah dengan menggunakan moderating regression analysis (MRA) dan regresi lnteraksi antarvariabel. Hasil penelitlan adalah (1) terdapat pengaruh dan hubungan negatif yang signifikan antara kinerja manajerial dan partisipasi anggaran, (2) pengaruh komitmen organisasl terhadap hubungan kinerja manajerial dan partisipasl anggaran adalah positif dan signifikan, dan (3) pengaruh gaya kepemimpinan terhadap hubungan antara partisipiasi anggaran dan kinerja manajerial adalah tidak signifikan.
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The determinant factors influence of the reasonable judgement without any exception opinion on the financial accounting report for East Kalimantan Province
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